Who pays the Export Education Levy

Education providers who enrol international fee-paying students must pay the Export Education Levy (EEL). It is a percentage of their tuition revenue.

The EEL is collected using:

• Single Data Returns (SDRs) for providers that receive Government funding
• the Unfunded International Providers (UIP) Portal for Private Training Establishments (PTEs) that do not receive Government funding.

Paying the EEL is a requirement under the Education (Export Education Levy) Regulations 2022.

Education (Export Education Levy) Regulations 2022 – New Zealand Legislation

The New Zealand Qualifications Authority (NZQA) has information about statutory actions for unsubmitted data and payments.

Statutory actions – NZQA

What the levy is for

The EEL is used to fund the administration of the international aspects of the:

• Education (Pastoral Care of Tertiary and International Learners) Code of Practice 2021
• Education (Domestic Tertiary Student and International Student Contract Dispute Resolution Scheme) Rules 2023.

Education providers do not pay the EEL for:

• overseas students with domestic student status (for example, New Zealand residence visa holders or exchange students)
• students studying offshore
• students sponsored by the New Zealand Agency for International Development (NZAID).

Payments by SDR

The levy rate is:

• 0.89% (excluding GST) of the tuition fees received from international students each trimester for PTEs
• 0.50% for other providers, such as universities.

GST will be charged on the levy.

It is calculated using the data you submit in the SDR.

The Tertiary Education Commission is responsible for the SDR process. Their website has information about how to complete and submit SDRs.

STEO/Single Data Return – Tertiary Education Commission

Payments through the Unfunded International Providers (UIP) portal

The EEL rate for UIPs is 0.89% of the tuition received from international students, per trimester.

How to submit data and pay

Providers must submit information and make a payment every 4 months:

• Trimester 1 (1 January to 30 April) – levy data must be submitted by 15 May. Payment must be made on or before 30 May.
• Trimester 2 (1 May to 31 August) – levy data must be submitted by 15 September. Payment must be made on or before 30 September.
• Trimester 3 (1 September to 31 December) – levy data must be submitted by 31 January the following year. Payment must be made on or before 15 February.

You must submit data to us using our data collection portal.

Unfunded International Providers (UIP) data collection portal – Applications and Online Systems

This document explains how to get a UIP portal login and use the portal. It also covers how the EEL is calculated and what data you need to report to us.